International Business INB365 Lecture 7: INB365 - Week 3(C2) Temp 3
4 Jan 2018
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Document Summary
Field 28 of the b3 must contain tariff code 9993 if duty free status is granted. Goods that may be sold at any time do not qualify for temporary importation. Consumable goods are not generally admissible as temporary importations. Consumable used in an emergency situation (fire fighting chemicals) Consumables used in certification (night dress to test fire retardation) Goods cannot be sold or further mfg or processed in canada. Goods are not imported under a large quantity. Example: one person importing 10 cameras to film a toronto maple. Goods are exported, destroyed or accounted for in the proper manner. All necessary regulations of other government departments, must be followed. Gives duty free status to temporary goods but does not eliminate the. Goods must be classified under the appropriate tariff item (chapter 1: for permanent importation. If the goods are not normally duty free in the customs tariff a security deposit may be required.
